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That has not been the experience in the rest of the world.
One hon. Member raised a point about student nurses, which my hon. Friend Sarah Teather answered, although I am not sure other hon. Members heard her answer. The bursaries that student nurses receive are not taxable. According to the basic rule, the tax system locally and nationally would be based on the same tax code, so student nurse bursaries would not be taxable under local income tax either.